WAJMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WAJMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€80,569
up €80,569 (+15.3%), from €526,437 to €607,006
- Profit (loss) carried forward -€78,800
down €78,800 (-4.4%), from -€1.8m to -€1.9m
- Financial charges +€4,465
up €4,465 (+6.4%), from €70,057 to €74,523
- Purchases and services +€3,864
new in 2025: €3,864
- Gross operating margin -€1,902
down €1,902 (-96.9%), from -€1,962 to -€3,864
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €824,594 | €826,429 | +€1,835 | +0.2% |
| Fixed assets | 21/28 | €823,290 | €823,290 | = | 0.0% |
| Financial fixed assets | 28 | €823,290 | €823,290 | = | 0.0% |
| Current assets | 29/58 | €1,304 | €3,139 | +€1,835 | +140.7% |
| Amounts receivable within one year | 40/41 | €1,304 | €3,139 | +€1,835 | +140.7% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €1,304 | €1,929 | +€625 | +47.9% |
| Total equity and liabilities | 10/49 | €824,594 | €826,429 | +€1,835 | +0.2% |
| Equity | 10/15 | -€1,733,729 | -€1,812,529 | -€78,800 | -4.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,795,729 | -€1,874,529 | -€78,800 | -4.4% |
| Provisions and deferred taxes | 16 | €1,331,887 | €1,331,887 | = | 0.0% |
| Deferred taxes | 168 | €1,331,887 | €1,331,887 | = | 0.0% |
| Amounts payable | 17/49 | €1,226,437 | €1,307,071 | +€80,635 | +6.6% |
| Amounts payable after more than one year | 17 | €700,000 | €700,000 | = | 0.0% |
| Financial debts | 170/4 | €700,000 | €700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €526,437 | €607,071 | +€80,635 | +15.3% |
| Trade debts | 44 | €526,437 | €607,006 | +€80,569 | +15.3% |
| Suppliers | 440/4 | €526,437 | €607,006 | +€80,569 | +15.3% |
| Other amounts payable | 47/48 | - | €66 | +€66 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,864 | +€3,864 | |
| Other operating charges | 640/8 | €384 | €389 | +€4 | +1.2% |
| Non-recurring operating charges | 66A | - | €24 | +€24 | |
| Gross operating margin | 9900 | -€1,962 | -€3,864 | -€1,902 | -96.9% |
| Operating profit (loss) | 9901 | -€2,346 | -€4,277 | -€1,930 | -82.3% |
| Financial charges | 65/66B | €70,057 | €74,523 | +€4,465 | +6.4% |
| Recurring financial charges | 65 | €70,057 | €74,523 | +€4,465 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€72,404 | -€78,800 | -€6,396 | -8.8% |
| Profit (loss) for the period | 9904 | -€72,404 | -€78,800 | -€6,396 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,404 | -€78,800 | -€6,396 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.